https://www.taxtmi.com/forum/issue?id=112646 Reverse charge applies to imports of services from a related person and the recipient must pay tax on reverse charge; time of supply and value of supply are to be determined under the CGST Act and Rules. Rule 47 proviso allows suppliers making taxable supplies between distinct persons to issue invoices before or at the time the supply is recorded or before the quarter's end, which helps align invoicing with monthly accounting provisions and avoid mismatches. en-us Sat, 19 Aug 2017 18:05:44 +0530 Thu, 23 Jan 2025 15:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112646 Reverse charge applies to imports of services from a related person and the recipient must pay tax on reverse charge; time of supply and value of supply are to be determined under the CGST Act and Rules. Rule 47 proviso allows suppliers making taxable supplies between distinct persons to issue invoices before or at the time the supply is recorded or before the quarter's end, which helps align invoicing with monthly accounting provisions and avoid mismatches. Discussion-Forum GST Sat, 19 Aug 2017 18:05:44 +0530 https://www.taxtmi.com/forum/issue?id=112646